Pina Company owns a 7,500-acre tract of timber purchased in 2006 at a cost of $1,495 per acre. At the time of purchase, the land was estimated to have a value of $395 per acre without the timber. Pina Company has not logged this tract since it was purchased. In 2020, Pina had the timber cruised. The cruise (appraiser) estimated that each acre contained 9,200 board feet of timber. In 2020, Pina built 10 miles of roads at a cost of $8,280 per mile. After the roads were completed, Pina logged and sold 4,025 trees containing 977,500 board feet.

calculate the cost of timber-related to depletion for 2020